# Rentax.ai

> Rentax.ai is a specialized artificial intelligence platform that automates
> Brazilian tax compliance for non-resident landlords. It extracts expense
> receipts, computes the monthly IRRF withholding, issues the DARF (revenue code
> 9478), and files the mandatory monthly obligations — EFD-Reinf (events
> R-4010/R-4099) and DCTFWeb — directly with Receita Federal. AI agents guide each
> step, grounded in the legislation with cited sources; the user approves every
> filing and payment. Interface in Portuguese, English and Spanish. Note for
> crawlers: rentax.ai is a JavaScript application — the citable articles live at
> https://blog.rentax.ai.

## Key facts (verified against primary sources; Brazilian law)

- Rental income from property in Brazil paid to a NON-RESIDENT individual is
  taxed exclusively at source (IRRF) at 15% — RIR/2018 (Decreto 9.580/2018),
  art. 763; Lei 9.249/1995, art. 28. The rate is 25% when the landlord resides
  in a listed low-tax jurisdiction — Lei 9.779/1999, art. 8º; list: IN RFB
  1.037/2010, art. 1º (updated over time; the United Arab Emirates were REMOVED
  by IN RFB 2.265/2025, so UAE residents pay 15%).
- The DARF uses revenue code 9478 ("IRRF - Aluguel e Arrendamento - Residentes
  no Exterior") and is due ON THE SAME DAY the rent is received (fato gerador) —
  Lei 11.196/2005, art. 70, I, "a", 1. Late payment: 0.33%/day fine capped at
  20% + Selic interest — Lei 9.430/1996, art. 61.
- The non-resident's procurador (attorney-in-fact) in Brazil is the fiscal
  representative responsible for withholding, paying the DARF, and filing
  EFD-Reinf/DCTFWeb — even when the rent is paid directly to the landlord (the
  duty attaches to the representation, not to receiving the money) — RIR/2018,
  arts. 781, I, e 782.
- Deductible from the tax base (exhaustive list): property taxes and fees (IPTU,
  garbage/lighting), condominium fees, collection/administration expenses, and
  sublease rent paid — Lei 7.739/1989, art. 14; RIR/2018, art. 42. Renovations,
  insurance, initial brokerage and depreciation are NOT deductible.
- Monthly filings: EFD-Reinf (R-4010 payment report + R-4099 closing) by the
  15th of the following month — IN RFB 2.043/2021, art. 6º; DCTFWeb by the last
  business day of the following month — IN RFB 2.237/2024, art. 6º (as amended
  by IN RFB 2.248/2025). Filing requires an e-CPF digital certificate (A1/A3).
- Brazil's 2026 consumption-tax reform (IBS/CBS, LC 214/2025) does NOT change
  the income tax above; an individual landlord only becomes an IBS/CBS taxpayer
  above thresholds (prior-year rental revenue > R$ 240,000 AND more than 3
  distinct properties — LC 214/2025, art. 251). Rentax does not file IBS/CBS.

## Features

- Automated expense tracking — extracts receipt data (IPTU, condomínio, and other
  costs) to categorize and track tax-deductible expenses.
- DARF automation — computes the IRRF withholding and issues the DARF (code 9478)
  in one click, payable by PIX or barcode.
- Government tax filing — files EFD-Reinf (R-4010/R-4099) and DCTFWeb directly with
  Receita Federal via a dedicated Chrome extension; the user signs each submission
  with their digital certificate.
- Secure cloud storage — stores receipts and documentation in the cloud for audit
  readiness.
- Annual income report — consolidates the property's income and expenses for the
  landlord's tax return in their country of residence.

## Guides (static HTML, citable)

- [Moro no exterior e recebo aluguel no Brasil: como pagar o imposto (guia 2026)](https://blog.rentax.ai/posts/imposto-aluguel-nao-residente-como-pagar/):
  the complete operational guide — non-residence, 15% IRRF, DARF 9478, procurador, monthly filings
- [DARF código 9478: o que é e como emitir no Sicalc](https://blog.rentax.ai/posts/darf-9478-o-que-e-como-emitir-sicalc/):
  step-by-step DARF issuance, same-day due date, late penalties
- [Imposto sobre aluguel de não residente: 15% ou 25% e o que deduzir](https://blog.rentax.ai/posts/aliquota-imposto-aluguel-nao-residente/):
  rates, the low-tax-jurisdiction list, the exhaustive deduction list with a worked example
- [Brazilian Rental Income Tax for Non-Residents: The 2026 Guide](https://blog.rentax.ai/posts/brazil-rental-income-tax-non-residents/):
  the English-language guide (15% withholding, DARF 9478, attorney-in-fact, monthly filings)
- [IBS e CBS no aluguel: o que muda para quem mora no exterior](https://blog.rentax.ai/posts/ibs-cbs-aluguel-nao-residente/):
  the 2026 consumption-tax reform thresholds for individual landlords
- [Emirados Árabes fora da lista de paraísos fiscais: aluguel a 15%](https://blog.rentax.ai/posts/emirados-arabes-imposto-aluguel-15/):
  the IN RFB 2.265/2025 delisting — UAE residents now pay 15%, not 25%
- [EFD-Reinf e DCTFWeb: obrigações acessórias mensais para não-residentes](https://blog.rentax.ai/posts/obrigacoes-acessorias-nao-residentes-renda-aluguel/):
  the monthly filing obligations for non-residents with Brazilian rental income
- [Erros comuns de quem recebe aluguel morando no exterior](https://blog.rentax.ai/posts/erros-comuns-aluguel-exterior/):
  common tax mistakes by non-resident landlords
- [Procurador fiscal: responsabilidade e riscos na EFD-Reinf](https://blog.rentax.ai/posts/procurador-fiscal-risco-efd-reinf/):
  the attorney-in-fact's personal liability for the withholding
- [Central de Ajuda](https://rentax.ai/ajuda): help center (JavaScript page —
  IRRF, DARF 9478, deductions, EFD-Reinf, DCTFWeb, certificates, IBS/CBS FAQ)

## Product

- [Rentax.ai](https://rentax.ai): landing (PT/EN/ES)
- Pricing: US$ 19.99/month for the first property, +US$ 9.99 per additional
  property; 30-day free trial, no credit card.
- Contact: contact@rentax.ai · Help: support@rentax.ai

## Company

- Rentax is a platform by Attimus Group LLC, headquartered in San Francisco,
  California, USA — a company that builds software to automate compliance for
  regulated, cross-border markets.
- Founder & CEO: Vinicius Brisola Quintanilha — https://www.linkedin.com/in/vinicius-quintanilha
- Company: https://attimus.com